What is the GST rate for Honey bees and honey beekeeping wooden box if sold separately? IF Honey bees sold in the wooden box what is the GST rate?
Reply-Honey beekeeping wooden box is not specifically classified anywhere, It would cover under other articles of wood under HSN code 4421 and rate of tax is 12%.
The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000 attracting 12% GST. (Refer advance ruling pronounced by AAR Karnataka in the matter of Lsquare Eco Products Pvt Ltd dated 20.05.2020) [2020] 24 TAXLOK.COM 020 (AAR-Karnataka),
Bee-keeping machinery HSN 8436 is taxable @ 12% under S.No.199 Sch.II. Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls HSN 0105 is exempted under S.No.5 Sch.
Posted Date: Dec 31, 2020